齐齐哈尔市a集团税务风险成因分析及其管理分析-analysis on the causes and management of tax risk of group a in qiqihar city.docxVIP

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齐齐哈尔市a集团税务风险成因分析及其管理分析-analysis on the causes and management of tax risk of group a in qiqihar city.docx

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齐齐哈尔市a集团税务风险成因分析及其管理分析-analysis on the causes and management of tax risk of group a in qiqihar city

AbstractBigenterprisesinacountrystaxrevenueisthemainsource,strengthenthetaxsourcemanagement,effectivepreventionoflargeenterprisetaxriskappearsespeciallyimportant.Thetaxauthority,musttaketheenterpriseasabasicpoint,in-depthanalysisoflargeenterprisesmaybeinvolvedinallthetaxrisk,strengthentheenterprisestaxriskmanagement.Chinaattachesgreatimportancetolargeenterprisetaxriskmanagement,in2011theStateAdministrationofTaxationissueda《taxserviceandmanagementregulations（Trial）》,forthetaxationorgansatalllevelsforpointcontactoflargeenterprisesfurthertaxserviceandmanagement,toprovideprinciplednorms.Thispaperusestherelatedtaxriskmanagementtheory,takingthecityofQigiharAgroupasanexample,analyzesthetaxriskmanagementsituationandtheanalysisofitscauses,accordingtotaxriskcausesputsforwardconstructivecountermeasures,forotherlargeenterprisetaxriskmanagementprovidesagoodreference.Thispaperfirstintroducestheenterprisetaxriskmanagementrelatedconceptandtheoreticalbasis.Inotherexpertsresearch,combinedwiththelargeenterprisesandlargeenterprisesofChinageneralsituation,putforwardtheconceptoftheenterprise,andonthisbasistheenterprisetaxriskconceptandthetaxriskmanagementconcepts.Finalanalysisoftheenterprisestaxriskmanagementtheory,includingthecomprehensiveriskmanagementtheory,enterprisetaxriskquantificationtheoryandCOSOcontroltheory.Secondly,withthecityofQigiharAgroupcompanyastheexample,elaboratedtheACorporationsoverallsituation,analysisoftheAgrouptaxriskmanagementstatus,includingthemainvarietiesandpaytax,taxriskmanagementinstitutions,toenjoythemaintaxincentivesandinternaltaxplanning,in-depthanalysisoftheAgroupfacesthemaintaxriskoveralltaxrisk,relatedpartytransferpricingtaxrisk,valueaddedtaxandenterpriseincometaxriskrisk.Onceagain,fromtheinternalandexternalfactorsofthetwoaspectsofdetailedanalysisoftheAgroupcompanytoproducetaxriskcause.Internalfactorsincludethecompanycontrolthetaxriskenvironmentisbad,thecompanytaxriskassessmentindexsystem,lackofcompanytaxriskcontrolmethodisnotreasonable,thecompanytaxrisk